What is the difference between Casual Taxable Person and Non-resident Taxable Person in GST?

Casual Taxable Person

Non-resident Taxable Person

As per Section 2 (20) Casual Taxable Person  mean Occasional undertakes transactions involving supply of goods or services in a state or Union Territory where he has no fixed place of business.

As per Section 2(77) Non-resident Taxable Person Means Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India.

Has a PAN (Permanent Account Number) Number

Do not have a PAN ((Permanent Account Number) ) Number; A non-resident person, if having PAN (Permanent Account Number) number may take registration as a casual taxable person

Same application form for registration as for normal taxable persons viz Form GST REG01 (

Separate application form for registration by non-resident taxable person viz Form GST REG-9

Has to undertake transactions in the course or furtherance of business

Business test absent in the definition

Has to file normal Form GSTR-1, Form GSTR-2 and Form GSTR-3 returns

Has to file a separate simplified GST return in the format Form GSTR-5

Can claim ITC of all inward supplies

Can get ITC only in respect of import of goods and /or services.